非营利性医院资金运营效率和财务风险评价

目的评估非营利性医院资金运营效率和财务风险。方法运用Delphi方法构建的非营利性医院效率评价指标体系，对28家医院2005-2007年财务指标进行计算和对比分析。结果三级医院规模发展速度、偿债能力、资金周转效率高于二级医院，但始终处于亏损状态：二级医院资产收益率和收支结余率波动较大。结论总体上非营利性医院财务风险处于安全范围内，但财务杠杆作用发挥不明显；三级医院整体资产收益率仍然成下降趋势，二级医院运营效率偏低．财务风险较大。

Evaluation on the Funds Efficiency and Financial Risk of Non-profit Hospitals

Objective To evaluate the funds efficiency and financial risk of non-profit hospitals. Methods To calculate and analyze the annual financial indices of 28 non-profit hospitals from 2005 to 2007 with the evaluating system structured according to the Delphi method. Results The development capacity, the delt paying ability and speed of financial efficiency of Grade three hospitals surpassed Grade two, but they were always in deficit; the earning rate of yield and balance of payment of Grade two hospitals fluctuated fierecely. Conclusion The financial risk of non-profit hospitals were still in control, but the role of the financial leverage had not been strengthened adequately; the earning ratios of asset of Grade three were still decreasing, and the funds efficiency of Grade two was relatively lower and the financial risks were greater.